C.C.S.B.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
C.C.S.B.
Largest movements
- Receivables within one year +€27,086
up €27,086 (+7,587%), from €357 to €27,443
- Cash +€21,052
up €21,052 (+271%), from €7,759 to €28,811
mainly Depreciation (+€34,103) and Net result for the year (+€22,410)
- Tangible fixed assets -€20,959
down €20,959 (-3.5%), from €604,468 to €583,509
of which Furniture and vehicles: -€11,165
- Reserves +€22,400
up €22,400 (+26.4%), from €84,700 to €107,100
- Debts after one year -€18,138
down €18,138 (-4.3%), from €425,597 to €407,459
of which Financial debts: -€14,257
- Trade debts +€12,287
up €12,287 (+237%), from €5,185 to €17,472
- Tax, wage and social debts +€6,603
up €6,603 (+60.9%), from €10,842 to €17,445
- Depreciation +€6,163
up €6,163 (+22.1%), from €27,940 to €34,103
- Gross operating margin -€4,766
down €4,766 (-5.8%), from €82,444 to €77,678
- Other operating charges -€2,405
down €2,405 (-44.8%), from €5,365 to €2,960
- Financial charges -€1,794
down €1,794 (-15.8%), from €11,359 to €9,565
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €613,175 | €640,360 | +€27,185 | +4.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €604,468 | €583,509 | -€20,959 | -3.5% |
| Tangible fixed assets | 22/27 | €604,468 | €583,509 | -€20,959 | -3.5% |
| Land and buildings | 22 | €575,880 | €566,087 | -€9,793 | -1.7% |
| Furniture and vehicles | 24 | €28,588 | €17,423 | -€11,165 | -39.1% |
| Current assets | 29/58 | €8,707 | €56,851 | +€48,144 | +553% |
| Amounts receivable within one year | 40/41 | €357 | €27,443 | +€27,086 | +7,587% |
| Trade receivables | 40 | €357 | €27,443 | +€27,086 | +7,587% |
| Cash at bank and in hand | 54/58 | €7,759 | €28,811 | +€21,052 | +271% |
| Deferred charges and accrued income | 490/1 | €591 | €596 | +€5 | +0.9% |
| Total equity and liabilities | 10/49 | €613,175 | €640,360 | +€27,185 | +4.4% |
| Equity | 10/15 | €116,802 | €140,013 | +€23,211 | +19.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €84,700 | €107,100 | +€22,400 | +26.4% |
| Distributable reserves | 133 | €84,700 | €107,100 | +€22,400 | +26.4% |
| Profit (loss) carried forward | 14 | €7,102 | €7,913 | +€811 | +11.4% |
| Amounts payable | 17/49 | €496,373 | €500,347 | +€3,974 | +0.8% |
| Amounts payable after more than one year | 17 | €425,597 | €407,459 | -€18,138 | -4.3% |
| Financial debts | 170/4 | €70,597 | €56,340 | -€14,257 | -20.2% |
| Other amounts payable | 178/9 | €355,000 | €351,118 | -€3,882 | -1.1% |
| Amounts payable within one year | 42/48 | €61,715 | €78,209 | +€16,494 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €15,252 | €15,562 | +€310 | +2.0% |
| Trade debts | 44 | €5,185 | €17,472 | +€12,287 | +237% |
| Suppliers | 440/4 | €5,185 | €17,472 | +€12,287 | +237% |
| Taxes, remuneration and social security | 45 | €10,842 | €17,445 | +€6,603 | +60.9% |
| Taxes | 450/3 | €10,842 | €17,445 | +€6,603 | +60.9% |
| Other amounts payable | 47/48 | €30,436 | €27,730 | -€2,706 | -8.9% |
| Accrued charges and deferred income | 492/3 | €9,061 | €14,679 | +€5,618 | +62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,940 | €34,103 | +€6,163 | +22.1% |
| Other operating charges | 640/8 | €5,365 | €2,960 | -€2,405 | -44.8% |
| Gross operating margin | 9900 | €82,444 | €77,678 | -€4,766 | -5.8% |
| Operating profit (loss) | 9901 | €49,139 | €40,615 | -€8,524 | -17.3% |
| Financial income | 75/76B | - | €739 | +€739 | |
| Recurring financial income | 75 | - | €739 | +€739 | |
| Financial charges | 65/66B | €11,359 | €9,565 | -€1,794 | -15.8% |
| Recurring financial charges | 65 | €11,359 | €9,565 | -€1,794 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €37,780 | €31,789 | -€5,991 | -15.9% |
| Income taxes | 67/77 | €9,216 | €9,379 | +€163 | +1.8% |
| Profit (loss) for the period | 9904 | €28,564 | €22,410 | -€6,154 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,564 | €22,410 | -€6,154 | -21.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.